Foreign Exchange Control Act Article 16
Gifts, samples, and not-for-sale goods imported from abroad with value under a certain limit may be imported under the approval of the customs; the aforesaid limit shall be set by the Ministry of Finance jointly with the competent authority in charge of foreign trade in regulations.
中文原文 管理外匯條例第16條
國外輸入餽贈品、商業樣品及非賣品，其價值不超過一定限額者，得由海關核准進口；其限額由財政部會同國際貿易主管機關以命令定之。